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    Authoritative Standards

    Article
    Published on August 02, 2013

    AICPA Professional Standards Overview

    Publication AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected
    Published on July 19, 2013

    PCAOB Standards and Related Rules

    Article This page provides a description of the publication PCAOB Standards and Related Rules
    Published on March 08, 2013

    Government Auditing Standards and Circular A-133

    Publication A description of publications available on Government Auditing Standards and Circular A-133
    Published on July 17, 2013

    New Compilation and Review Engagements Standard

    Article In December 2009, the Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (AICPA, Professional Standards), which includes the most significant changes to the compilation and review standards since 1978...
    Published on November 06, 2012

    IFRS in the U.S.

    Article The United States and the world are on a clear path to move to one set of global accounting standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS...
    Published on January 28, 2011

    The Tax Return Preparer Standard Policy Developments

    Article The tax return preparer standard set forth in Sec. 6694 has been subject to a series of revisions and refinements
    Published on January 28, 2011

    Applying AICPA Business Valuation Standards in Tax Practice

    Article the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The...
    Published on May 02, 2010

    AICPA Tax Standards Strengthened

    Article Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services
    Published on April 13, 2010

    Revised Statements on Standards for Tax Services

    Article The AICPA has released revised Statements on Standards for Tax Services (SSTS), effective January 1, 2010. The SSTS are enforceable standards of tax practice issued by the AICPA’s Tax Executive Committee (TEC
    Published on January 28, 2011

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